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Overpayment Relief - is it possible to extend time limits?

Overpayment Relief - is it possible to extend...

A client came to us as he had received a letter from HMRC about the ‘VAT Initiative Campaign’. On review of his tax returns, he has been declaring turnover exceeding the VAT registration threshold since 2005/06 but has never registered for VAT.

We have now dealt with the VAT aspect and the client has paid all VAT he should have paid (plus a 10% penalty) had he been registered from 2005/06.

However, this means that his tax returns are wrong as he has overstated his turnover, but under the new time limits we can only claim overpayment relief from 2008/09.

Is there any way we can get the time limits extended back to 2005/06 given that he is paying over the VAT for the earlier years – it seems really unfair that he can’t claim back the income tax.

I expect it is just tough luck as all I can find is making claims for ‘special relief’ and I believe this is just for HMRC determinations.


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26th Oct 2012 09:45


Well I have tried to appeal to HMRC's better nature a number of times now but they are adamant that they cannot extend the time limit under any circumstances.

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